Summary
The Federal Tax Administration updated the exchange rate lists and free share lists for the year 2025 on March 2, 2026. These lists are central to calculating federal direct taxes and enable taxpayers to correctly value their securities holdings. The update ensures that current market rates are taken into account in tax returns.
Persons
- No persons mentioned by name
Topics
- Tax administration
- Federal direct tax
- Securities taxation
- Exchange rate lists 2025
Clarus Lead
The Federal Tax Administration has published its reference exchange rate lists for the 2025 tax year. The updated lists contain the relevant rates for valuing securities when calculating federal direct taxes. Additionally, the lists of free shares have been updated, which are relevant for the correct recording of capital gains.
Detailed Summary
The Swiss government's announcement documents a routine update of administrative tax lists. The exchange rate lists serve taxpayers and tax advisors as binding references for valuing securities holdings in tax returns. The annual update is necessary to reflect market changes and ensure uniform taxation.
The publication is made centrally via the Swiss government portal and is binding for all cantons and municipalities in the collection of direct taxes.
Key Statements
- Exchange rate lists for federal direct tax 2025 updated
- Free share lists 2025 newly published
- Valid for tax returns for the 2025 assessment year
Critical Questions
Data Quality: What reference date do the updated rates refer to, and how frequently are the lists adjusted during the year?
Transparency: Are the calculation methods and data sources for rate determination publicly documented?
Practical Implementation: How are deviations between the official exchange rate lists and actually realized transaction prices handled in practice?
Timeliness: What delay exists between market developments and the publication of updated rates?
Access: Are the lists available in machine-readable formats to facilitate integration into tax software?
Source Directory
Primary Source: Exchange Rate Lists (ICTax) – News Service Confederation
Verification Status: ✓ March 2, 2026
This text was created with the support of an AI model. Editorial Responsibility: clarus.news | Fact-Check: March 2, 2026